Need help with this.

Beard Gallery had the following petty cash transactions in February of the current year: 2/2 Wrote a $300 check, cashed it, and gave the proceeds and the petty cashbox to Reggie Gore, the petty cashier. 2/5 Purchased bond paper for the copier that was immediately used for $14.55.

2/9 Paid $32.50 COD shipping charges on merchandise purchased for resale, terms FOB shipping point. Beard uses the perpetual system to account for merchandise inventory 2/12 Paid $7.85 postage to express mail a contract to a client.

2/14 Reimbursed Jonny Carr, the manager, $66 for business mileage on her car. 2/20 Purchased stationery that was immediately used for $67.67. 2/23 Paid a courier $23 to deliver merchandise sold to a customer, terms FOB destination.

2/25 Paid $10.30 COD shipping charges on merchandise purchased for resale, terms FOB shipping point. 2/27 Paid $55 for postage expenses. 2/28 The fund had $20.82 remaining in the petty cash box. Sorted the petty cash receipts by accounts affected and exchanged them for a check to reimburse the fund for expenditures.

2/28 The petty cash fund amount is increased by $100 to a total of $400.

Required

Prepare the journal entry to establish the petty cash fund.

Prepare a petty cash payments report for February with these categories:

delivery expense, mileage expense, postage expense, merchandise inventory (for transportation-in), and office supplies expense. Sort the payments into the appropriate categories and total the expenditures in each category. Round your answers to two decimal places. Omit the "$" sign in your response.

Prepare the journal entries for part 2 to both reimburse and increase the fund amount. Round your answers to two decimal places. Omit the "$" sign in your response.